61.assessed level of material misstatement risk 重大错报风险的评估水平 1S
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62.simall business 小规模企业 aRPpDSR?l
63.accounting system 会计系统 ,BG
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64.test of control 控制测试 X?m"86L
65.walk-through test 穿行测试 4x.1J
66.communication 沟通 ,(h:0L2v7d
67.flow chart 流程图 H7&>c M
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 Q\WH2CK
70.substantive procedures 实质性程序 AfU~k!4`
71.assertions 认定 13+f ^
72.esistence 存在 e^;<T9Esr
73.occurrence 发生 0L3v[%_j"
74.completeness 完整性 u\LbPk
75.rights and obligations 权利和义务 Q-scL>IkCb
76.valuation and allocation 计价和分摊 8SV.giG;
77.cutoff 截止 ZbmBwW_ 7
78.accuracy 准确性 >ZAb9=/M)F
79.classification 分类 CC?L~/gPN
80.inspection 检查 #$vQT}
81.supervision of counting 监盘 uVnbOqR<X
82.observation 观察 l*~ ".q;S
83.confirmation 函证 P0R8
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84.computation 计算 !
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85.analytical procedures 分析程序 ;ps0wswX
86.vouch 核对 cV=0)'&<`_
87.trace 追查 (jR7D"I
88.audit sampling 审计抽样 7x6q:4Ep\
89.error 误差 QqpXUyHp[
90.expected error 预期误差 ]+C;C
91.population 总体 qfRsp
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92.sampling risk 抽样风险 tw<mZd2H
93.non- sampling risk 非抽样风险 eouxNw}F1
94.sampling unit 抽样单位 9j[lr${A
95.statistical sampling 统计抽样 2P&KU%D)0s
96.tolerable error 可容忍误差 F 7v 1rf]
97.the risk of under reliance 信赖不足风险 eSAB :L,K
98.the risk of over reliance 信赖过度风险 d A[MjOd3
99.the risk of incorrect rejection 误拒风险 I.C,y\
100. the risk of incorrect acceptance 误受风险 ]@Gw$
101.working trial balance 试算平衡表 $ mH'%YDIl
102.index and cross-referencing 索引和交叉索引 /'
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103.cash receipt 现金收入 bSK> p3
104.cash disbursement 现金支出 -w>2!@8
105.bank statement 银行对账单 W~EDLL Z
106.bank reconciliation 银行存款余额调节表 `$kKTc:f
107.balance sheet date 资产负债表日 } "QV{W
108.net realizable value 可变现净值 rMV<}C ^
109.storeroom 仓库 _'CYS3-P3
110.sale invoice 销售发票 AeQIsrAHE
111.price list 价目表 vdhwFp~Y
112.positive confirmation request 积极式询证函 V_1'` F
113.negative confirmation request 消极式询证函 fga{b7
114.purchase requisition 请购单 |sG@Ku7~4
115.receiving report 验收报告 bcVzl]9
116.gross margin 毛利 @<n8?"{5S
117.manufacturing overhead 制造费用 qD#E, "%
118.material requisition 领料单 {pzu1*
119.inventory-taking 存货盘点 7v{X?86&
120.bond certificate 债券
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121.stock certificate 股票 } `X.^}oe
122.audit report 审计报告 XGs
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123.entity 被审计单位 ~s$
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124.addressee of the audit report 审计报告的收件人 EWU(Al T
125.unqualified opinion 无保留意见 58v q5j<V
126.qualified opinion 保留意见 JDa=+\_
127.disclaimer of opinion 无法表示意见 { \r1A
128.adverse opinion 否定意见